The IRS recently updated and clarified tax deadlines for taxpayers affected by Emancipation Day and Patriots' Day. In general, when a tax deadline falls on a Saturday, Sunday, or
legal holiday, the tax deadline is extended to the next day that does not fall on a Saturday,
Sunday, or legal holiday. For example, in a year when the April 15 deadline for filing Form
1040 falls on a Saturday, the filing deadline is extended to Monday April 17.

Emancipation Day is a legal holiday in the District of Columbia and is observed on April
16 when it is a weekday. In a year when April 16 is a Saturday, the preceding day (Friday
April 15) is the observed holiday. When April 16 is a Sunday, the succeeding day (Monday
April 17) is the observed holiday.

Patriots' Day is a statewide legal holiday in Massachusetts and Maine. The holiday is always observed on the third Monday in April.

In addition to federal holidays, IRC section 7503 states that a legal holiday includes a legal
holiday observed in the District of Columbia. This means all taxpayers nationwide will
have their filing deadline extended when April 16 falls on a Saturday.

IRC section 7503 also states that a legal holiday includes a statewide legal holiday in the
state where an IRS office is located. Regulation section 1.6091-2(d)(1) states that individuals who reside in Massachusetts and Maine may elect to file their individual income tax
returns by hand at their local IRS office located in Massachusetts or Maine. Revenue Ruling 2015-13 states the IRS interprets this rule to extend the due date for filing income tax
returns for all residents of Massachusetts and Maine, including those who do not elect
to file by hand. Thus, when Patriots' Day falls on a tax deadline, the filing deadline is extended for all residents of Massachusetts and Maine, but not for individuals who reside
outside of Massachusetts or Maine.

The rules are similar for making estimated tax payments with the exception that estimated tax payments cannot be hand delivered to a local IRS office. Estimated tax payments
must be mailed to the IRS office assigned for residents of a particular state. Residents of
Massachusetts and Maine mail their estimated tax payments to Hartford, Connecticut, a
state that does not observe Patriots' Day.

Revenue Ruling 2015-13 provides the following example for residents of Massachusetts
and Maine to see how these two holidays can affect the filing deadline for Form 1040 and
making estimated tax payments: